Central excise duty is levied on excisable goods produced or manufactured in India. Thus, in short, four conditions need to be fulfilled for the levy of excise duty which are as under:

1»   It must be goods;

2»   It must be excisable goods;

3»   It must be either produced or manufactured;

4»   Such manufacture or production must be in India.

Excisable goods are goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt.

Manufacture includes any process:

1»   incidental or ancillary to the completion of a manufactured product;
2»  deemed manufacturing specified in Central Excise Tariff Act, 1985
3»   which in relation to specific goods as specified under Schedule III of Central Excise Act, 1944 involves packing or repacking of such goods in a unit container or labeling or relabelling of containers including declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer.

Separate registration is required in respect of separate premises except in cases where two or more premises are actually part of the same factory (where processes are interlinked), but are segregated by public road, canal or railway-line. The fact that the two premises are part of the same factory will be decided by the Commissioner of Central Excise based on certain specified factors.


»   Every manufacturer of excisable goods on which excise duty is leviable
»   Persons who desire to issue CENVATABLE invoices under the provisions of the CENVAT Credit Rules, 2001.
»   Persons holding private warehouses
»   Importer who issues an invoice on which CENVAT credit can be taken
»   Exporters, manufacturing or processing goods by using duty paid inputs and intending to claim rebate of such duty or by using inputs received without payment of duty and exporting the finished export goods


»   When value of excisable goods manufactured crosses Rs. 150 lakhs (1.5 crores)

»   When value of excisable goods manufactured crosses Rs. 10 crores (for jewellery manufacturers)

»   Before issuing excisable or cenvatable invoices


»   Persons manufacturing excisable goods, that are exempt or chargeable to nil rate of excise duty.
»   Small scale units with turnover less than Rs 1.5 crores or Rs. 10 crores (only for jewellery manufacturers).
»   Job-worker only in respect of ready-made garments and articles of jewellery.
»   Persons manufacturing excisable goods by following the warehousing procedure under the Customs Act, when:
    •   such goods, any intermediary or by-product  are either destroyed or exported out of the country
    •   no drawback or rebate of duty paid on raw materials used in the manufacture  shall be admissible.
»   The person who carries on wholesale trade or deals in excisable goods.
»   100 % EOU, or a unit in Free Trade Zone or Special Economic Zone
»   Where a godown or retail outlet of a Duty Free Shop is appointed for public or private warehousing by Assistant commissioner of customs.

Identity Proof:

»  PAN of entity and authorised person

»  Aadhaar card of authorised persons

»  Bank passbook (Front page)

Residence/ Business Address Proof:

»  Sale deed/House tax receipt (if own premises)

»  Rent deed/Lease deed (in case of rented premises)

Additional requirements for Business Premise:

»  Map of factory premises with clear description of north, south, east and west

»  Estimated value of plant and machinery

»  List of all goods to be manufactured

»  List of goods to be used in manufacturing


Constitution Proof (not for proprietorship concerns):

»  Partnership Deed (for partnership firms)

»  MOA/AOA and ROC certificate (for companies)

Provide proof of other registrations

»  Any registration under VAT

»  Any registration under CST

»  Any registration under Service tax

»  Registered as SSI

»  Have IEC

»  Have Custom Registration number (BIN)

»  or any other

For submission with department:

»  Self attested scanned copies of all documents provided for registration

»  Photograph of authorized person(s)

»  Board resolution (if assessee is company) or Power of attorney in respect of authorized person

Other requirement for filling the form:

»  List of directors/partners with PAN and addresses












starting from Rs. 5000

(price varies from State to State)

Registration under Central excise for Jewellery manufacturers and SSI unts

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starting from Rs. 10000

(price varies from State to State)

Registration under Central excise for regular manufacturers


starting from Rs. 11500

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Registration under Central excise for all manufacturers

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starting from Rs. 18500

(price varies from State to State)

Registration under Central excise for all manufacturers

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